D2: Using Empirical Methods to Determine DLOMs
Thu, 1:00pm - 2:15pm
The Discount for Lack of Marketability (DLOM) is typically the biggest adjustment made during a valuation engagement and the most likely to be challenged. Dive into the DLOM in both theory and practicality. Examine the top methods currently used for determining DLOMs. Get guidance on a practical, objective methodology, the Johnson/Park method, to calculate discounts. See how this method was used in the Klauss and Church Tax Court cases. Plus, learn how to support the discount you have determined.
NASBA field of study: Specialized Knowledge - Technical (1.5)
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